The tax registration certificate is a registration certificate issued by taxpayers engaged in production and operation when they apply for tax registration with the competent tax authorities at the place of production and operation or the place where tax obligations occur. According to relevant legal provisions, taxpayers must hold tax registration certificates when handling the following matters:

(1) Open a bank account;

(2) Apply for tax reduction, exemption, and tax refund ;

(3) Apply for extension of declaration and payment of taxes;

(4) Receive purchase invoices;

(5) Apply for issuance of invoices for business activities abroad Tax management certificate;

(6) Handling suspension and closure of business;

(7) Other related tax matters.

It can be seen that the tax registration certificate plays a very important role for an enterprise. So how should taxpayers apply for tax registration certificates? Below, Mande Enterprise Service will introduce the materials required for domestic-funded enterprises and foreign-invested enterprises to apply for tax registration certificates.

1. Domestic-funded enterprises must prepare the following materials when registering and applying for a tax registration certificate:

1. The original and copy of the legal person business license;

2. Relevant authorities, Documents and copies of department approval for establishment;

3. Relevant contracts, articles of association, agreements and copies;

4. List of legal representatives and board members;

5. Identity card, passport and copy of the legal representative (person in charge);

6. Original and copy of the unified code certificate of the organization;

7. Real estate rights Certification documents, house and land lease contract and copies;

8. Two printed copies of the written application for tax registration (required to include various contents on the business license);

9. Other information and certificates required by the competent national tax or local tax authorities;

10. Registration form for tax registration.

2. Foreign-invested enterprises must prepare the following materials to register and apply for a tax registration certificate:

1. A copy of the "Approval Certificate" issued by the government department of the People's Republic of China ;

2. A copy of the "Legal Person Business License" issued by the State Administration for Industry and Commerce of the People's Republic of China;

3. The approved "Feasibility One copy each of "Research Report" and "Articles of Association";

4. One copy of the approved "Contract" (except for wholly foreign-owned enterprises);

5. The original and copy of the unified code certificate of the organization;

6. Two printed copies of the written application for tax registration (required to include various contents on the business license);

7. Other information required by the competent state tax authorities.

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